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Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… County, along with parts of the Towns of Manchester and Phelps in Ontario County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… and Finance. Most student treasurers did not maintain cash receipt and disbursement ledgers. Key Recommendations Ensure … and procedures, follow the specific requirements for the receipt of funds and maintain adequate and appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Waverly Central School District – Financial Condition (2013M-148)
… District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings The Board and District … of $1.8 million less than budgeted appropriations each year. For the fiscal year ended 2012, the District’s actual … aggregate appropriated unexpended surplus of more than $4.7 million, an average of more than $940,000 annually, which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Program: Improper … Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the … between Medicaid and the Essential Plan, resulting in DOH-authorized periods of overlapping coverage. The …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planAccounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for … GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . … SFS Imaging and Attachment Guidance Record Retention for Accounts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsDiNapoli Halts $24 Million in Suspicious Tax Refunds
… after finding 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and … after finding 7482 improper filings an 18 percent rise from last year …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts … The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsLiberty Central School District – Budget Review (B4-13-4)
… our review, except for certain matters related to the food service fund, we found that the significant revenue and … The proposed 2013-14 fiscal year budget for the food service fund includes appropriated fund balance in the amount of $36,162. Through February 28, 2013, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Contract Advisory No. 3
… the contract period, do not complete the New Begin Date field as this will cause the Begin Date on the Contract … agreement are a very rare occurrence, the New Begin Date field should almost always be left blank. As an example: To … should be entered into the SFS. The New Begin Date field should be left blank because the start date of the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemState Agencies Bulletin No. 1165
To inform agencies of a Retirement days worked adjustment as a result of the 20112012 BU21 Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21Montauk Fire District – Audit Follow-Up (2024M-117-F)
… the Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … assess the Montauk Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fAccounts Payable Advisory No. 31
… Subject : Importance of separating commodity and transmission charges when … into two distribution lines. This will ensure accuracy of the related expenditure account code information and will … Importance of separating commodity and transmission charges when …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… without sufficient oversight or other mitigating controls. Bail and civil office cash receipts were not properly … press-numbered receipts are issued in sequence for all bail payments that are received at the jail and all civil … are received in person at the civil office. Ensure that bail and civil office cash receipts that are collected are …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… period January 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and … Essex County Probation Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsState Agencies Bulletin No. 1118
… According to IRS Publication 15, Circular E for 2011, and the Instructions for Form W-2 (Wage and Tax Statement), … the following that are excluded from Boxes 1, 3 and 5 and do not appear on Form W-2. Non-Taxable Health Insurance … address exists, the form will be mailed to the employee’s home address. Note: IMPORTANT TAX DOCUMENT ENCLOSED appears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… NYS and CUNY) will receive a Form W-2 for each company. Attachment A provides a detailed breakdown of the information … 14 as IRC125. Taxable Gross Calculations W-2 Distribution Attachment B ( Taxable Gross Calculations) The agency address … return address for all 2012 Form W-2 Statements. OSC will mail Form W-2s to the employees’ mailing address currently in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012Security Over Electronic Protected Health Information
… Purpose To determine whether the Roswell Park Cancer Institute … its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. … To determine whether the Roswell Park Cancer Institute Institute is properly safeguarding its ePHI …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationAccuracy of Reported Discharge Data (Follow-Up)
… Purpose To determine the extent of implementation of the three … report, which was issued March 29, 2011, our objective was to determine whether the New York City Department of … without sufficient documentation under SED guidelines to support a discharge classification. Specifically, when we …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… purchases of food products that occurred between January 1, 1996 and December 31, 2009. Our objective was to determine whether former Center Director Howard Dean, his staff, and various food vendors complied with State laws … from favored vendors. For example, Mr. Dean and his staff solicited donations from certain vendors for annual …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesAudit of the Tuition Assistance Program at Mercy College
… Corporation: Audit of the Tuition Assistance Program at SUNY - Fashion Institute of Technology (2010-T-4) State … Corporation: Audit of the Tuition Assistance Program at The New School (2010-T-5) State Education … Corporation: Audit of the Tuition Assistance Program at SBI Campus (2011-T-1) …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-college